as they affect the collection of State taxes or the assessable bases upon
which the State taxes are levied: the Governor's office, the Comp-
troller of the Treasury, the Attorney General, and the Clerk of the
Court of Appeals; such other State officers, departments, boards, com-
missioners or institutions not herein enumerated as the Comptroller
may direct; and all institutions in the State receiving State aid.

On or before December first of each year (also, at such other times
as may be desirable) the State Auditor makes to the Comptroller, in
writing, full and detailed reports of the results of his examinations of
the books and accounts of the offices, departments, boards, commis-
sions and institutions examined, with suggestions as to changes in the
method of keeping the books and accounts, the adoption of uniform
systems of accounting, and changes in the forms of reports by said
officers to the Comptroller.

ADMINISTRATOR OF LOAN LAWS
709 Calvert Building, Baltimore I, Md.

Telephone: PLaza 7433
Administrator:
Truman B. Cash 1947 .. Westminster

Deputy Administrator:

John W. Dallam Baltimore
Chief Supervisor:
Henry W. Forster .. .. Baltimore

Secretary-Stenographer:
Cecelia C. Dean Baltimore

Examiners:

Sol Epstein .. .. .. Baltimore
Thomas J. Cullimore .. ...... Glen burnie
Chapter 741 of the Acts of 1939 abolished the office of Commis-
sioner of Loans and provided for the appointment by the Governor
of an Administrator of Loan Laws, to be under the direction and
supervision of the State Bank Commissioner. However, by Ch. 289
of the Acts of 1941 the office of Administrator of Loan Laws was re-
moved from the supervision of the Bank Commissioner. The salary of
the Administrator of Loan Laws was fixed at $4,000.00. Chapter 368 of
the Acts of 1937, as amended by Chapter 741 of the Acts of 1939
specifies the duties of the Administrator and directs that no person,
co-partnership or corporation shall engage in the business of making
loans of money, credits, goods, or things in action, in the amount or
to the value, of $300.00 or less, and charge, contract for or receive a
greater rate of interest than six per centum per annum therefor
without first having obtained a license from the Administrator of
Loan Laws. The cost of maintaining the office is borne by the
licensees operating under the Small Loan Law.

INSTALLMENT SALES DIVISION
Examiners:

Harry R. Lippy Manchester
Vacancy ..

Senior Stenographer:
Vacancy .. Baltimore